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    August 13, 2026   Case LawsGST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certificat...
    August 13, 2026   Case LawsIncome Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case LawsIncome Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case LawsIncome Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case LawsIncome Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case LawsIncome Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case LawsIncome Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...
    August 13, 2026   Case LawsBenami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case LawsBenami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case LawsCustoms
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case LawsCustoms
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case LawsCustoms
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case LawsCustoms
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
    August 13, 2026   Case LawsCustoms
    Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
    August 13, 2026   Case LawsCustoms
    Transaction value of imported brass scrap cannot be rejected on visual inspection without contemporaneous identical-import evidence.
    August 13, 2026   Case LawsCustoms
    Fraudulent duty-free diversion defeats advance-licence exemption, enables extended recovery, and supports penalties for firms and active partners.
    August 13, 2026   Case LawsCompanies Law
    Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
    August 13, 2026   Case LawsSEBI
    Insider trading presumption applies when persons possessing UPSI trade, with disgorgement available for losses averted through the contravention.
    August 13, 2026   Case LawsIBC
    Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.
    August 13, 2026   Case LawsIBC
    Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.
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    August 13, 2026   Case Laws GST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certification.
    August 13, 2026   Case Laws Income Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case Laws Income Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case Laws Income Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case Laws Income Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise transactions.
    August 13, 2026   Case Laws Benami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case Laws Benami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case Laws Customs
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case Laws Customs
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case Laws Customs
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case Laws Customs
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
    August 13, 2026   Case Laws Customs
    Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
    August 13, 2026   Case Laws Customs
    Transaction value of imported brass scrap cannot be rejected on visual inspection without contemporaneous identical-import evidence.
    August 13, 2026   Case Laws Customs
    Fraudulent duty-free diversion defeats advance-licence exemption, enables extended recovery, and supports penalties for firms and active partners.
    August 13, 2026   Case Laws Companies Law
    Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed invoices.
    August 13, 2026   Case Laws SEBI
    Insider trading presumption applies when persons possessing UPSI trade, with disgorgement available for losses averted through the contravention.
    August 13, 2026   Case Laws IBC
    Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.
    August 13, 2026   Case Laws IBC
    Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.

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      Home› Highlights › Bill › 2016 › March, 2016 › This
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      Bill

      Amendment of section 65 of Customs Act, 1962 - Manufacture and...

      Amendment to Section 65 of Customs Act, 1962, updates rules on manufacturing and operations in warehouses.

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      BillMarch 2, 2016Act-Rules
      Amendment of section 65 of Customs Act, 1962 - Manufacture and other operations in relation to goods in a warehouse - to substitute certain words therein.
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      ActsIncome Tax
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